One difference between variance analysis and subdividing the change in operating income is that management accountants compare actual operating performance ________,not actual to budgeted numbers in the same period as in variance analysis.

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Subdividing the change in operating income involves comparing actual operating performance over two different periods, usually a current and previous period. In this way, management can identify and isolate changes in operational factors that affect operating income. In contrast, variance analysis compares actual operating performance to budgeted numbers in the same period, which may not reveal underlying changes in operational factors.

One Difference Between Variance Analysis and Subdividing the Change in Operating